" Mr Bambrick added that the ATO would also pursue phone questioning of trustees considered “medium risk” to see if they are worthy of being bumped to the “high risk” category and consequently face a comprehensive audit "
I can't see how this will work - We don't discuss anything from unsolicited phone calls - Who knows who is on the other end of the phone - No different to your "Your Windows PC has a problem" LOL
If the ATO want's to discuss anything, I would suggest a face to face meeting with all trustees of the SMSF.
